- The Hague Court has confirmed that the general VAT rate applies to the supply of Gladskin, a pharmaceutical product used for skin conditions and irritations.
- The dispute was whether the reduced VAT rate applied, but the court ruled that it did not due to substantial differences between Gladskin and medicinal products classified under the relevant table item.
- The court also noted that the legislator had remained within the limits of EU law regarding VAT and that no reimbursement of legal costs was given during the objection phase.
Source Taxlive
Join our Linkedin Group on ”VAT Rates – Legislative changes”, click HERE
Latest Posts in "Netherlands"
- No VAT Deduction Without Proper Evidence: Burden of Proof on Entrepreneur After Late Filing
- Zero VAT Rate Denied Due to Knowledge of UK VAT Fraud in Metal Trade Chain
- VAT refund for uncollectible debt: bankruptcy period starts, error regarding cash accounting is no excuse
- No refund of import VAT on show jumping horse: prize money and subsidies do not constitute an economic activity
- VAT deduction for construction costs of a home office when rented to a private limited company is permitted
